{"data":{"id":"us-sc/s.c.-code-ann.-12-36-1720","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-36-1720","heading":"Application of tax.","body":"The excise tax applies only to the last sale before the application for title.","path":["Title 12 - TAXATION","CHAPTER 36 South Carolina Sales and Use Tax Act","ARTICLE 17 Casual Excise Tax"],"source_url":"https://www.scstatehouse.gov/code/t12c036.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:14Z","sha256":"95972ab37aaf48f774b94a32bc2979c325b3f817dcddc70a448f4c9b404c2559","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-36-1710","next":"us-sc/s.c.-code-ann.-12-36-1730"},"notice":"GroundRules: Original legal text. Not legal advice."}